South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:26 - Banks and financial institutions
Chapter 64:26:02 - Administration of program
Section 64:26:02:07 - Consolidated returns
Universal Citation: SD Admin Rules 64:26:02:07
Current through Register Vol. 51, page 43, September 23, 2024
The secretary shall demand a consolidated return when it is established that a taxpayer has engaged in non-arm's length transactions which cause a material distortion in net income.
General Authority: SDCL 10-43-42.1.
Law Implemented: SDCL 10-43-36.
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